03 December 2013
Actually in this case Company have given us Appointment Letter & according to that we have filed form 23B but now we come to know that they are continuing with the old CA so we want to cancel the Form 23B filed with ROC.
03 December 2013
You can not generally remove the existing auditor of the company. So read the provision of section 255 of the Companies Act, 1956.
You can not appoint another auditor in place of existing auditor.
The Board of directors of a company has no powers to remove an auditor appointed by the company in general meeting. Accordingly, the said auditor can be removed only by the company in general meeting after receiving the previous approval of the Central Government. Powers has been delegated to the Regional Director vide Notification No. GSR 288(E), dated 31-5-1991.
03 December 2013
In other case Form 23B is filed showing appointment of new CA which is correct but in Directors Report it is wrongly shown as re appointment of old CA & Form 23AC attaching that Directors report has been filed with ROC & it is already approved.
03 December 2013
Yes, it is very much possible. From the date of adoption of AGM till the date of AGM if your existing auditor has resign then you director report and your Form-23B will give the detail of auditor differently.
03 December 2013
If you have appointed new auditor for the FY for which director report is related then yes you will change director report and Form-23AC & ACA accordingly.
CAclubindia
